| 4 Procedure for Registration |
| 5 Time to apply for Registration |
| 6 Effective date of Registration |
| 7 Belated application for Registration |
| 8 Voluntary Registration |
| 9 Start up Business |
| 10 Issue of Certificates |
| 11 Suo-moto registration and refusal to register |
| 12 Certificate of Registration |
| 13 Changes in Registration Details |
| 14 Procedure for Cancellation of VAT Registration |
| 15 Procedure for cancellation of TOT registration |